My Form 24Q is due — do I file Form 24Q or Form 138 now?
For salary payments made up to 31 March 2026, file Form 24Q as before. For salary paid from 1 April 2026 onwards, the new form is Form 138 under Section 392 of the Income Tax Act 2025.
Is Section 194C and 194J still applicable in 2026-27?
Section 194C and 194J of the Income Tax Act 1961 apply to payments made up to 31 March 2026. From 1 April 2026, all non-salary TDS is governed by Section 393(1) of the Income Tax Act 2025 — the rate structure and nature of payments remains essentially the same.
How do I apply for a lower TDS certificate for an NRI selling property?
File an application in Form 13 (for transactions up to 31 March 2026) or Form 128 (from 1 April 2026) under Section 197 / Section 393 of the applicable Income Tax Act. RDA Advisory handles the complete application and TRACES follow-up.
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